Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
Nature of activity - deemed sale or service? - in the present case the supply of goods involves transfer of right of possession and effective control on such goods and therefore would fall under the category of deemed sale - demand of service tax set aside - AT
Nature of activity - deemed sale or service? - in the present case the supply of goods involves transfer of right of possession and effective control on such goods and therefore would fall under the category of deemed sale - demand of service tax set aside - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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